CONCORD – No sooner did Republican Governors Association Chairman Chris Christie fly out of New Hampshire late Wednesday and the RGA early Thursday unveiled its first television advertisement of the governor’s campaign, labeling Gov. Maggie Hassan an “irresponsible” taxer.

“Compare” is the name of the 30-second ad, which was quickly branded by the Hassan campaign an effort to “fabricate” a “false comparison” between the governor and Republican challenger Walt Havenstein, who appears to be one of New Jersey Gov. Christie’s favorite candidates.

In the ad, a narrator says, “Let’s compare” Hassan and Havenstein. It labels her a “Concord politician who’s raised taxes and supports ObamaCare,” while Havenstein is “a former Marine” and “successful businessman.”

“And he won’t raise taxes,” the narrator says.

The ad attacks Hassan as “out of touch” and “irresponsible,” and calls Havenstein “a fresh start for New Hampshire.”

Hassan’s campaign said the ad “hides Walt Havenstein’s disastrous record as CEO of SAIC to fabricate a false comparison with Governor Hassan’s record of bipartisan problem solving.”

The campaign said that as CEO of Science Applications International Corp., Havenstein implemented “a failed strategy” that saw the company “shed thousands of jobs, and its stock value nose-dived.”

Picking up from Hassan’s own ad attacking Havenstein, unveiled earlier this week, the campaign said, “Walt Havenstein’s Washington, D.C., allies don’t want voters to know that as CEO of SAIC, Havenstein implemented a failed strategy that drove the company into a ditch, and now he’s proposing a so-called ‘plan’ that would blow a $90 million hole in the state’s budget in order to give more tax breaks to big businesses.

“The truth is there is no comparison: Governor Hassan’s bipartisan problem solving is moving New Hampshire in the right direction while Walt Havenstein’s Koch Brothers agenda would drive the state’s economy into a ditch, just like he did to SAIC.”

The Hassan campaign said that while Hassan “worked across party lines to pass the most bipartisan budget in over a decade, which restored investments in critical priorities without a sales or income tax,” Havenstein’s business tax reduction plan “would create a $90 million hole in the state’s budget and take New Hampshire back to the devastating Bill O’Brien era (a reference to the Republican former New Hampshire House speaker), while raising college tuition costs, abandoning the state’s infrastructure and shifting more health care costs onto business.”